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[Cites 0, Cited by 0] [Section 245MA(5)] [Section 245MA] [Entire Act]

Union of India - Subsection

Section 245MA(5)(C) in The Income Tax Act, 1961

(C)in respect of whom prosecution has been initiated by an income-tax authority for any offence punishable under the provisions of this Act or the Indian Penal Code (45 of 1860) or for the purpose of enforcement of any civil liability under any law for the time being in force, or such person has been convicted of any such offence consequent upon the prosecution initiated by an income-tax authority;